http://www.legislation.gov.uk/uksi/1999/596/article/2/made

The Inheritance Tax (Indexation) Order 1999

Inheritance tax

Tax

Inheritance

King's Printer of Acts of Parliament

2011-07-04

INHERITANCE TAX

This Order, made under section 8 of the Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (“section 8”), substitutes a new Table of rate bands and rates in Schedule 1 to that Act for the Table which was substituted by the Inheritance Tax (Indexation) Order 1998 (S.I. 1998/756) in relation to chargeable transfers made in the year beginning 6th April 1998.